
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5418]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
             CHAPTER 51--DISTILLED SPIRITS, WINES, AND BEER
 
                         Subchapter G--Breweries
 
                           PART II--OPERATIONS
 
Sec. 5418. Beer imported in bulk

    Beer imported or brought into the United States in bulk containers 
may, under such regulations as the Secretary may prescribe, be withdrawn 
from customs custody and transferred in such bulk containers to the 
premises of a brewery without payment of the internal revenue tax 
imposed on such beer. The proprietor of a brewery to which such beer is 
transferred shall become liable for the tax on the beer withdrawn from 
customs custody under this section upon release of the beer from customs 
custody, and the importer, or the person bringing such beer into the 
United States, shall thereupon be relieved of the liability for such 
tax.

(Added Pub. L. 105-34, title XIV, Sec. 1421(a), Aug. 5, 1997, 111 Stat. 
1049.)


                             Effective Date

    Section 1421(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [enacting this section] shall take effect on the 
1st day of the 1st calendar quarter that begins at least 180 days after 
the date of the enactment of this Act [Aug. 5, 1997].''

                  Section Referred to in Other Sections

    This section is referred to in section 5054 of this title.
